Compare and evaluate using variance analysis. Please interpret variances and discuss the impacts of weather, market share, product price, and transfer pricing. (i.e., comparing budgets based on actual temperature, budgets based on projected temperature, and actual results may help to evaluate the impact of weather; flexible budgets based on actual sales volumes may help to evaluate operating efficiency)

Exhibit 2 French Region, 2009 Results Profit Plan Actual Varianc Volume Euros Volume Euros ('000) (000) (000) (000) 4,010 17,879 445 3,661 4.618 20,005 2,126 F 405 3,377 (284) U 79 79 F 5,023 23,461 1.921 F 4,455 21,540 2,887 1,844 38 29 7,893 3,317 2,841 2,047 371 43.56 9,142 (1,249) U 3,186 (345) U 438 (67) U 410 316 40.03 1,121 693 388 8,233 368 298 36.02 1,015 655 362 8,663 106 38 26 430 F F F Sales Data Sales ice-cream (volume in litres) Sales specialties (litres) Revenue from distribution Total Sales Cost of Goods Sold Cost ice-cream Dairy ingredients (litres) Other ingredients (100 gr) Labor (hours) Cost specialties Dairy ingredients (litres) Other ingredients (100 gr.) Labor (hours) Contribution margin Other Costs Supervision, energy, maintenance. Depreciation Operating margin Selling and Administrative Expenses Delivery expenses Depreciation of trucks Selling expenses Advertising Administrative salaries and expenses Allocated central office expenses Profits before Interest and Taxes Identifiable Assets Cash (average) Accounts Receivable (average) Plant and equipment (net of depreciation 2,322) Total identifiable assets Conditions for tourism Average summer temperature 2,206 467 5,560 2,324 (118) U 467 5,872 312 F IL 861 908 507 1,078 1,141 788 158 1.027 510 1,139 1,070 810 193 1.242 (47) U (3) U (61) U 71 F (22) U (35) U 215 F 94 580 4,713 5,387 141 (47) 634 (54) 4,726 5,501 (141) (13) 29.8 C 29.2C Exhibit 6 Historical Data-Temperature and Sales Volume Year 1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009 (budget) Average France Temperature Sales Volume Volume Growth (degrees Celsius) ('000 litres) 27.7 1344 29.2 1.435 67% 28.4 1.484 3.4% 30.9 1714 15.5% 32.9 2,031 18.5% 27.3 1.984 -2.3% 30.0 2.208 113% 30.5 2.489 12.7% 30.8 2.761 10.9% 30.0 2.998 8.6% 29.7 3.216 73% 30.3 3.445 7.1% 29.6 3,797 10.2% 29.4 4,087 76% 4.455 9.0% 29.8 C 9.1% Year 1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 Spain Temperature Sales Volume Volume Growth (degrees Celsius) ('000 litres) 30.8 1069 312 1272 18.9% 29.0 1402 10.2% 316 1685 20.2% 29.8 1852 9.9% 28.3 2006 8.3% 28.0 1.964 -2.14 27.5 2,033 3.5% 29.9 2.231 9.8% 30.4 2,481 11.2% 318 2,684 8.2% 32.4 3,036 13.1% 30.4 3,346 10.2% 310 3.722 113% 4,094 10.0% 30.2 C 10.2% 2007 2008 2009 (budget) Average Year 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009 (budget) Average Italy Temperature Sales Volume Volume Growth (degrees Celsius) ('000 litres) 32.2 892 30.4 1036 16.1% 28.6 1,143 10.3% 318 1434 25.6% 28.1 1508 5.1% 28.2 1639 8.7% 29.0 1771 80% 28.3 1.872 5.7% 30.1 2.090 117% 30.0 2.433 16.4% 2.725 12.0% 29.7 C 12.0%